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NY H83042

August 10, 2001

CLA-2-61:RR:NC:TA:N3:356 H83042


TARIFF NO.: 6109.10.0027

Ms. Carol Mossa
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919-0939

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a men’s knit garment from Mexico; Article 509

Dear Ms. Mossa:

In your letter dated June 6, 2001, and in subsequent correspondence dated June 25, 2001, you requested a ruling on the status of a men’s knit garment from Mexico under the NAFTA. Your sample will be returned, as requested.

Style 180 is a men’s pullover garment constructed from 100 percent cotton, finely knit, jersey fabric. The garment has a low, round front neckline; a rear neckline that falls below the nape of the neck; oversized armholes; shoulder straps that measure two and three-eighth inches in width; self-fabric capping at the neckline and armhole openings; and a straight, hemmed bottom.

The same garment will be imported in Youth sizes S (6-8), M (10-12), L (14-16), and XL (18-20) as Style 181.

You state that fibers of U.S. origin will be spun into yarn and knit into fabric in the United States. The fabric will be cut into component parts in the United States and assembled into finished garments in Mexico.

The applicable tariff provision for Styles 180 and 181 will be 6109.10.0027, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other. The general rate of duty will be 17.8 percent ad valorem.

Styles 180 and 181 fall within textile category designation 338. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The garment, being wholly obtained or produced entirely in the territories of the United States and Mexico, will meet the requirements of HTSUSA General Note (12)(i) and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mary Ryan at 212-637-7081 .


Robert B. Swierupski

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